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In June 2023, the Swiss public voted in favor of the constitutional basis allowing for the Swiss Federal Council to introduce a transitional legislation implementing...

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015..

Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen

When a taxpayer fails to declare income or wealth accurately, they face back tax assessments, interest, and potential fines. A recent Federal Supreme Court decision demonstrates how different tax authorities—VAT, withholding tax, and cantonal direct tax—can independently review the same facts and reach different conclusions, particularly regarding hidden distributions to shareholders.

Eine Besonderheit ist dabei zweifelsohne die sogenannte überdachende Besteuerung, die Deutschland einseitige Besteuerungsvorteile gewährt.

In comparison to the record-breaking year of 2018, M&A activity in 2019 was slightly lower.

The Swiss Federal Supreme Court has issued an important decision clarifying the requirements for the recognition of capital contribution reserves.

After intense discussions, the States Council and the National Council were able to settle all differences on the various measures of the Corporate Tax Reform III.

The tax reform will come into force on 1 January 2020.

In chapters 1-4 of our series "Business trips to Switzerland and the EU", we provided an overview of the most important aspects of international social security, taxes, work permits and reporting obligations.

Switzerland continues to offer a stable and well-established environment for international groups and entrepreneurial businesses seeking to establish a presence in Europe the Schengen Area.

The Securities and Stock Exchange Act provides for a mandatory offer obligation in the event that a shareholder or a group of shareholders acting in concert exceeds a threshold of 33.3% of the voting rights in a company listed on the stock exchange.

Der Begriff der Nutzungsberechtigung ist praxisgemäss nach Massgabe einer «wirtschaftlichen Betrachtungsweise» («substance over form») auszulegen.`

Cross-border work is now a natural part of many companies, whether for projects, knowledge transfer, or to support new locations.

On 23 January 2024, the Swiss Tax Conference (Schweizerische Steuerkonferenz) (SSK) published its first comprehensive paper on transfer pricing (the TP Paper).

There are a lot of employers situated in Germany employing cross-border workers from Austria and the Czech Republic.

In the first two chapters of our step-by-step guide to remote work, we first defined the different forms of remote work and then looked specifically...

Preferential regimes for holding, domicile and mixed companies will be abolished and taxes reduced. Now is the time to review your Swiss operations.